On 31 July 2020, France published the Third Amending Finance (Budget) Law for 2020 in the Official Gazette. The Law was approved by both chambers of parliament on 23 July 2020 and as previously reported, provides for the deferral of reporting on cross-border arrangements (DAC6) due to COVID-19. Other important measures of the Law are summarized as follows:

Social Security Relief

Several soc…